Synopsis
CCH's GAAP Guide provides the most comprehensive resource for understanding and applying authoritative GAAP literature in clear language. Each FASB Accounting Standards Codification pronouncement/topic is discussed in a comprehensive format that makes it easy to understand and implement in day-to-day practice. Practical illustrations and examples demonstrate and clarify specific accounting principles. The Guide is organized by ASC Topic, and each chapter contains guidance for both major standards and more narrow transactions to help you quickly locate the information you need as easily as possible. The chapters' tables of contents list all ASC topics covered, including select industry coverage, and the page on which they begin, and the Index provides a quick page references to the content you need. Content is current and authoritative--written by leaders in the field, with analysis, practice pointers, and illustrations to filter the complexities. The Practice Pointers throughout this edition explicate, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature. The GAAP Guide satisfies all AICPA peer review standards and requirements.
About the Author
JAN R. WILLIAMS, Ph.D., CPA, is Dean and Professor Emeritus of the College of Business Administration at the University of Tennessee, Knoxville, where he was on the faculty from 1977 through 2013. Formerly, he was on the faculties of the University of Georgia and Texas Tech University. He received a Ph.D. in business administration from the University of Arkansas and is a CPA licensed in Arkansas (inactive) and Tennessee (license to practice). Dr. Williams has, for many years, been actively involved in the American Institute of Certified Public Accountants, the Tennessee Society of Certified Public Accountants, and several other professional accounting organizations. Throughout his career, he has taught continuing professional education for CPAs. In 1994, Dr. Williams received the Outstanding Accounting Educator Award from both the Tennessee Society of CPAs and the AICPA. He authored or co-authored six books and over 100 articles, monographs, and other publications on issues related to financial reporting and accounting and business education. Dr. Williams served as National President of Beta Alpha Psi, President of the American Accounting Association, and Chair of the Board of Directors of the AACSB (Association to Advance Collegiate Schools of Business) International, the largest accreditation organization for business schools in the world. He retired from the University of Tennessee in 2013 and continues his involvement in several academic and professional organizations. JOSEPH V. CARCELLO, Ph.D., CPA, CMA, CIA, is the Ernst & Young Professor in the Department of Accounting and Information Management at the University of Tennessee. Dr. Carcello also is co-founder and Director of Research for the University's Corporate Governance Center. He has taught continuing professional education courses for two of the Big 4 accounting firms, the AICPA, the Institute of Internal Auditors, the Institute of Management Accountants, and the Tennessee and Florida Societies of CPAs. He has provided consulting services to public companies on revenue recognition and on Section 404 of the Sarbanes-Oxley Act. Dr. Carcello has served the Securities and Exchange Commission as an expert witness.
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